11 July 2015
I am a doctor earning a monthly income of Rs.100000 as professional fees. Is Service tax applicable for me? If Service tax is not applicable to doctors, Why it is not applicable? Is there any specific notification regarding non applicability of Service tax to doctors?
11 July 2015
It is not applicable to doctors basically.
It is by virtue of Entry No. 2 Health care services by a clinical establishment, an authorised medical practitioner or para-medics; of 'Mega Exemption Notification by the Central Govt (CBEC).